Please only do D and E!!!

Renu Mawanl has been operating her own Interior design business called Mawanl Interlors for a couple of years. The following transactions occurred in March 2018. Mar 2 Pald cash of $2,000 for March's office rental Mar 3 Renu invested $7,000 cash into the business Mar 4 Purchased equipment on account for $8,000 Mar 6 Received $2,800 cash from a client that owed the company for last month's services Mar 8 Purchased office supplies using $370 cash Mar 10 Pald $6,900 cash for a consulting invoice received and recorded last month Mar 13 Completed work for a client and the client paid $2,900 cash Mar 15 Prepaid $1,800 cash for a one-year Insurance policy Mar 16 Completed work for a client, who will pay $3,200 next month Mar 20 Discovered that an error was made on the transaction recorded on Mar 4; the equipment cost $8,800, not $8,000 Mar 23 Received a $6,000 cash deposit from a client for work to be completed in the next few months Received utility bills for $410 to be paid next month Mar 29 Signed a notes payable to borrow $12,000 from the bank Mar 30 Renu withdrew $3,000 cash for personal use Mar 31 Paid $18,000 cash for employee salaries Mar 29 Required a) Below is the list of account names that the company uses and their respective opening account balances as at the beginning of March. For each of the accounts, identify the account category Cassets, liabilities, owner's capital, owner's withdrawals, revenue or expenses) and input the opening account balance in the debitor credit column based on the side of its normal balance. The answers have been filled in for the accounts payable account as an example. Be sure to total both the debit and credit sides. (Hint: If all your answers are correct, the total debit will be equal to the total credit.) Account Name Balance Account Category Debit Credit Accounts Payable 6,900 Liabilities 6,900 Accounts Receivable 5,400 Cash 2,200 Equipment 11,600 Mawanl, Capital 12,500 Mawani, Withdrawals 0 Notes Payable o Office Supplies 200 Prepaid Insurance O Insurance Expense 0 Rent Expense Salaries Expense 0 Service Revenue Unearned Revenue Utilities Expense Total 0 0 0 d) Prepare the trial balance. Chapter 4 e) In order to improve the efficiency of the accounting process, Renu is considering recording transactions directly to the ledger and eliminating the use of a journal. Would it be ethical to do so? Explain